Virginia Sales Tax Calculator
Estimate sales tax on a purchase in any of 26 Virginia counties and independent cities. Virginia has four combined rate tiers ranging from 5.3% to 7.0%, depending on location. Qualifying grocery and food items are taxed at a reduced 1.0% statewide rate in all Virginia localities per Virginia Code § 58.1-611.1.
Estimate Sales Tax
Item Type
Qualifying food includes unprepared grocery-store food items eligible for Virginia's reduced rate under Virginia Code § 58.1-611.1. Restaurant and prepared food is taxed at the general merchandise rate.
Estimated Result
estimated sales tax
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This estimate applies the combined rate for the selected jurisdiction. It does not account for fully exempt items (prescription drugs, certain manufacturing equipment, purchases for resale, etc.). Verify your transaction's taxability with the Virginia Department of Taxation or the retailer before making payment decisions.
Virginia Sales Tax Rate Tiers
Virginia does not have a single statewide combined rate. The combined rate depends on the location of the purchase. Virginia layers three components: a state rate, a local rate, and in some regions, a regional transportation district levy.
| Rate Tier | Combined Rate | Breakdown | Jurisdictions Covered |
|---|---|---|---|
| General Virginia | 5.3% | 4.3% state + 1.0% local | Albemarle, Frederick, Fredericksburg, Charlottesville, Winchester, Stafford, Spotsylvania (and most other Virginia localities not in a transportation district) |
| Northern Virginia | 6.0% | 4.3% state + 1.0% local + 0.7% Northern Virginia Transportation District | Fairfax County, Loudoun County, Prince William County, Arlington County, City of Alexandria |
| Central Virginia | 6.0% | 4.3% state + 1.0% local + 0.7% Central Virginia Transportation District | Richmond City, Henrico County, Chesterfield County, Hanover County |
| Hampton Roads | 6.0% | 4.3% state + 1.0% local + 0.7% Hampton Roads Transportation District | Virginia Beach, Chesapeake, Norfolk, Newport News, Hampton, Portsmouth, Suffolk |
| Historic Triangle | 7.0% | 4.3% state + 1.0% local + 0.7% Hampton Roads Transportation District + 1.0% Historic Triangle Tourism Zone | James City County, York County, City of Williamsburg |
All rates are for 2025/2026. Rate source: Virginia Department of Taxation. Rates are established by Virginia statute and regional transportation acts. The food rate (1.0% statewide) applies in all tiers for qualifying food items.
How Virginia Sales Tax Is Structured
State Rate: 4.3%
Virginia Code § 58.1-603 sets the statewide sales and use tax rate at 4.3%. This portion goes to the state general fund. Every sale of tangible personal property in Virginia, unless otherwise exempt, is subject to this rate.
Local Rate: 1.0%
Virginia Code § 58.1-605 authorizes localities to impose an additional 1.0% sales tax. All Virginia localities impose the full 1.0% local add-on. Combined with the state rate, the minimum sales tax in Virginia is 5.3%.
Regional Transportation District Levy: 0.7% (Select Regions)
Three regional transportation districts impose an additional 0.7% sales tax to fund regional transportation infrastructure. The three districts are the Northern Virginia Transportation District, the Central Virginia Transportation District, and the Hampton Roads Transportation District. Localities within these districts collect 6.0% combined (5.3% + 0.7%).
Historic Triangle Tourism Zone: Additional 1.0%
James City County, York County, and the City of Williamsburg are in the Historic Triangle Tourism Zone, which imposes an additional 1.0% on top of the Hampton Roads district rate. The result is Virginia's highest combined general rate at 7.0%.
Qualifying Food: 1.0% Statewide
Virginia Code § 58.1-611.1 provides a reduced rate for qualifying food and personal hygiene products. For qualifying food, only the 1.0% local add-on applies - the state and regional portions are waived. The state further reduced its food rate from 1.5% to 1.0% for food and from 2.5% to 1.0% for personal hygiene items, effective January 1, 2023.
The result is a flat 1.0% rate for qualifying food in all Virginia localities, regardless of which transportation district the purchase occurs in. A grocery purchase in Williamsburg (normally 7.0%) and a grocery purchase in Frederick County (normally 5.3%) are both taxed at 1.0% if the item qualifies.
What Qualifies for the Reduced 1.0% Food Rate
Under Virginia Code § 58.1-611.1, the reduced rate applies to "food for home consumption" as defined by reference to the federal Supplemental Nutrition Assistance Program (SNAP) definitions. In general, this includes unprepared food items that would be eligible for purchase with SNAP benefits - most grocery store food items including meat, produce, bread, cereal, dairy, canned goods, and similar items.
Items That Do NOT Qualify for the Reduced Rate
- Prepared food sold for immediate consumption (restaurants, food service, hot food)
- Alcoholic beverages
- Tobacco products
- Vitamins, supplements, and non-food items sold at grocery stores
- Pet food
- Cleaning and household supplies (taxed at the general merchandise rate)
When in doubt about whether a specific item qualifies, contact the Virginia Department of Taxation or the seller. This calculator applies the 1.0% rate when you select "Qualifying food/grocery" - it assumes the entire purchase qualifies for that rate.
What This Calculator Does Not Cover
This calculator estimates sales tax for taxable transactions. It does not handle:
- Fully exempt items (prescription drugs, certain medical equipment, purchases for resale, government purchases, qualifying non-profit purchases, certain agricultural and manufacturing inputs)
- Motor vehicle sales (vehicle sales tax in Virginia is a separate transaction privilege tax, not the standard retail sales tax)
- Digital products and streaming services (different rules may apply)
- Mixed transactions containing both taxable and exempt items
- Out-of-state purchases and use tax obligations
For a comprehensive list of Virginia sales tax exemptions, see tax.virginia.gov/sales-and-use-tax.
Official Sources
- Virginia Department of Taxation — Sales and Use Tax tax.virginia.gov/sales-and-use-tax
- Virginia Code § 58.1-603 — State Sales Tax Rate law.lis.virginia.gov — § 58.1-603
- Virginia Code § 58.1-605 — Local Sales Tax Rate law.lis.virginia.gov — § 58.1-605
- Virginia Code § 58.1-611.1 — Reduced Rate for Food (1.0% effective 2023) law.lis.virginia.gov — § 58.1-611.1
Rates sourced from the Virginia Department of Taxation and Virginia Code. Rate structure is established by state statute and regional transportation acts. Verify current rates at official sources before making any tax-related financial decisions. This calculator provides estimates only and is not a substitute for official tax guidance.
Frequently Asked Questions
What is the Virginia sales tax rate?
Virginia has four combined rate tiers depending on location:
- 5.3% — General Virginia (most localities not in a regional transportation district)
- 6.0% — Northern Virginia (Fairfax, Loudoun, Prince William, Arlington, Alexandria)
- 6.0% — Central Virginia (Richmond, Henrico, Chesterfield, Hanover)
- 6.0% — Hampton Roads (Virginia Beach, Chesapeake, Norfolk, Newport News, Hampton, Portsmouth, Suffolk)
- 7.0% — Historic Triangle (James City County, York County, City of Williamsburg)
Qualifying grocery and food items are taxed at 1.0% statewide in all Virginia localities, regardless of the jurisdiction's general rate.
Does Virginia have a reduced sales tax rate for groceries?
Yes. Virginia Code § 58.1-611.1 provides a reduced 1.0% rate for qualifying food for home consumption. The rate was reduced from 2.5% to 1.0% effective January 1, 2023.
This reduced rate applies statewide in all Virginia localities — even in Northern Virginia (normally 6.0%) or the Historic Triangle (normally 7.0%), qualifying grocery food is taxed at 1.0%.
The reduced rate does not apply to prepared food from restaurants or food service establishments. Those purchases are taxed at the general merchandise rate for the jurisdiction.
Why is the sales tax higher in Northern Virginia and Hampton Roads?
Virginia Code authorizes regional transportation districts to levy an additional 0.7% sales tax on top of the 5.3% base rate. Three districts currently impose this levy:
- Northern Virginia Transportation District (Fairfax, Loudoun, Prince William, Arlington, Alexandria): 0.7% additional = 6.0% combined
- Hampton Roads Transportation District (Virginia Beach, Chesapeake, Norfolk, Newport News, Hampton, Portsmouth, Suffolk): 0.7% additional = 6.0% combined
- Central Virginia Transportation District (Richmond, Henrico, Chesterfield, Hanover): 0.7% additional = 6.0% combined
The revenue funds regional transportation projects in each district.
Why is the Historic Triangle (Williamsburg, James City County, York County) at 7.0%?
The Historic Triangle is within the Hampton Roads Transportation District (0.7% levy) and additionally within the Historic Triangle Tourism Zone, which imposes a further 1.0% levy. The layers are: 4.3% state + 1.0% local + 0.7% Hampton Roads transportation + 1.0% Historic Triangle tourism = 7.0% combined.
The Historic Triangle Tourism Zone was established to fund tourism infrastructure in the region anchored by Colonial Williamsburg, Jamestown, and Yorktown.
Does this calculator cover all Virginia counties?
This calculator covers 26 Virginia counties and independent cities for which CountyTaxTools has data. Virginia has 95 counties and 38 independent cities (133 jurisdictions total).
For jurisdictions not yet covered, determine which rate tier applies based on your location (General Virginia at 5.3%, or a regional district at 6.0% or 7.0%), or use the Virginia Department of Taxation's resources at tax.virginia.gov/sales-and-use-tax. See the Virginia state hub for all covered jurisdictions.